The main goal of the master thesis is the implementation of tax liability for the property tax for forest landowners. The process of tax implementation is analysed in two selected municipalities. Both villages are located in the Banskobystrický region, in Detva district, namely Hriňová and Lučenec. The thesis is divided into two main parts, theoretical and research one. Theoretical part of the thesis is focused on public policy and public policy instruments focusing on the economic instrument of taxation. The research part is focused on the tax analysis of forestland in selected regions. The thesis deals with the Law no. 582/2004 Coll. on property taxes and a local fee for municipal waste and small construction waste, which closely related to the issue. The analysis was conducted on the basis of personal interviews aimed at gathering necessary information to prepare a case study. Results obtained in the thesis are concluded in a summary.